Income Tax Law by Vern KrishnaCall Number: KF 6370 ZA2 K745 2012
ISBN: 9781552212356
Publication Date: 2015-12-23
The long-awaited second edition of Income Tax Law is a compreliensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is and, more importantly, why it is the way it is, and how it works (or does not). It examines the policy, structural, constitutional, and judicial framework of income tax law, addressing the following questions: who is taxable?; what is taxable?; how much tax is payable?; when is tax payable?; and how do we administer the system and resolve dispute;; with the tax collector? The book contains clear explanations of complex principles and formulae, a bibliography, a glossary, and appendices setting out tax rates and measurement of income. The book includes, in an epilogue, an analysis of the December 2011 Supreme Court of Canada decision in Copthorne Holdings Ltd v Canada.
